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2000-21

Type
PLR
Subject
1.02 - Transferable Shares
7.01 - Computation - REIT Taxable Income
6.04 - Dividend Reinvestment and Optional Cash Purchase Plans
Keywords
Transferable Shares
Net Operating Losses, to Preserve
REIT Taxable Income
Net Operating Loss
Excess Shares Plans
Transferable Shares Requirement
Year
2000
IRS Link
http://www.irs.gov/pub/irs-wd/0052037.pdf
Summary

REIT’s reduction in its percentage ownership limit in order to prevent loss of net operating loss carry forwards would not cause REIT’s shares to fail to be transferable.

Title
200052037
Guidance Tags
PLR - 200052037
Referenced By
N/A